The Repercussions of Artificial Intelligence in Tax Theory

Authors

  • Fernando Aurelio Zilveti

DOI:

https://doi.org/10.46801/2595-6280-rdta-43-21

Keywords:

taxation, digital economy, VAT, Brazilian tax system

Abstract

Rapid developments in artificial intelligence – AI – pose a risk in mass displacement if human labour. The proposal of taxing AI robots demands changes in tax theory. The question then arises to what extent a new technology can affect tax law. Assuming that artificial intelligence can be personified as a Robotax, the purpose of this essay is to investigate how the pillars of taxation theory change to address the disruptive effects of technology.

Published

2019-12-01

How to Cite

Zilveti, F. A. (2019). The Repercussions of Artificial Intelligence in Tax Theory. Revista Direito Tributário Atual, (43), 483–498. https://doi.org/10.46801/2595-6280-rdta-43-21

Issue

Section

Doutrina Nacional (Not Peer Reviewed)